. 
321 ANNUAL REGISTER, 1790. 
Counts in the office of the auditors 
of the impreft, but in that of the 
auditor ef the excife ; an office in- 
ftitated for that fpecial ‘purpofe.. 
The accounts they pafs every year, 
are, fixteen cafh accounts, and fe- 
venteen general accounts. Ail ex- 
cept the malt are made up to the 
sth of July. Each cafh account 
contains the account of the weekly 
receipts and payments of the com- 
miflioners themfelves only, relative 
to one or more duties. It is made 
out by the accountant general in 
whofe department thofe duties are. 
After examination, it is fworn to by 
all the commiflioners, before the 
curfitor baron of the exchequer, 
about the May following; after 
which, it is delivered to the auditor 
of excife, with all the vouchers: he 
examines them, and reduces the ac- 
count into the official form of the 
exchequer: he makes out,two parts, 
ene on parchment, the other on pa- 
per, as is done in the office of the 
auditors of the impreit. ; 
Befides thefe cath accounts, the 
general accounts are likewife made 
up every year by the accountants 
general, to the fame period. Thefe 
eneral accounts are more compre- 
Fonfive than the cafh accounts. 
They contain all the receipts and 
payments of each particular duty 
by every collector throughout the 
kingdom, and at the office in Lon- 
don : they are figned by the refpec- 
tive accountants general, and deli~ 
vered ta the auditor with the vouch- 
ers. He examines and reduces them 
into the like official forms, and makes 
out fimilar parts of them, ‘They 
are not fworn to by any one. Both 
the cafh and general accounts are 
figned by the deputy auditor of ex- 
cife, declared every year, ufually in 
June or July, before the chancel- 
-clarations in his own office. 
‘lutely neceflary that all 
lor of the exchequer, and fignéd by 
him and two lords of the treafury ; 
after which, the auditor delivers the 
parts on parchment to the king’s 
remembrancer, and retains the de- 
The 
total charge upon the commiffioners 
of excife, for the yeat 1778, was 
7.479,6132.; the total difcharge 
was 5,656,829 /. 
We ind lkewife, from the ex- 
amination of Mr. James Roulands, 
fitft clerk in the office of James 
Wet, efq. one of the auditors of the 
land revenue, that the accounts of 
the receivers general of the land 
tax, window tax, and of feveral 
other duties, are not pafled in the 
office of the auditors of the impreft, 
but in the office where he is em- 
ployed. 
Since, then, the courfe of the ex- 
chequer does not render it abfo- ‘ 
public 
accounts fhould be pafied in the of- 
fice of the auditors of the impreft, 
we fee no reafon why the navy ac- 
counts may not proceed in the like 
train with thofe of the excife. Of 
thefe duties the commiffioners them- 
felves are the accountants; and 
therefore a diftin& office is ap- 
pointed for the paffing them; but 
in the navy, the treafurer being the” 
accountant, and neither appointed 
by, nor fubjeét to, the commiflioners, 
his accounts may, without danger 
of collufion, be completely, as they 
are now in by far the moft material 
part, pafled by the commiffioners of 
the navy ; they may be reduced into. 
the exchequer form in the treafurer’s 
office, adopting from the auditor his 
arrangement of the articles, and 
may be pafied through the exchequer 
offices. 
All thefe public accounts, in 
whatever office pafied, are drawn 
up 
